In 2017, the football star was accused of evading $17.1 million (EUR 14.8 million) and had offered to make settlements that is believed to be $16.2 million (EUR 14 million), but was rejected by Spanish tax authorities. He was accused of trying to hide money linked to image rights made between 2011 and 2014.

The settlement includes paying $21.7 million (EUR 18.8 million) to Spanish tax authority and a suspended two-year jail term. Under Spanish law, a two-year sentence for a first offence can be served on probation, with no requirement for custody (no jail-term). The Agencia Estatal de Administración Tributaria (AEAT) is the tax revenue authority of Spain.

In 2017, Barcelona’s football star Lionel Messi was fined and given a suspended 21-month jail term. Messi and his father Jorge, were found guilty of defrauding Spain of $4.75 million (€4.1 million) between 2007 and 2009. They had used tax havens in Belize and Uruguay to conceal earnings from image rights. They were fined $4.05 million (EUR 3.5 million) and made voluntary payment of $5.79 million (€5m), equal to the unpaid tax plus interest.

Cristiano Ronaldo, born is 1985 and aged 33, is one of the world’s highest paid athlete earning $108 million a year with an estimated personal net worth of more than $400 million. He has many endorsements including a lifetime Nike contract that is valued at more than $1 billion.